Capital in the History of Accounting and Economic Thought

Capital in the History of Accounting and Economic Thought
Author: Jacques Richard
Publisher: Economics and Humanities
Total Pages: 0
Release: 2023-05-31
Genre: Accounting
ISBN: 9781032046570

Part One. The writings of the accountants: creators of the capital-debt concept -- Part Two. The writings of the economists on the concept of capital -- Part Three. The attacks against the concept of capital-debt.

Henry Rand Hatfield

Henry Rand Hatfield
Author: Stephen A. Zeff
Publisher: Emerald Group Publishing
Total Pages: 515
Release: 2000
Genre: Biography & Autobiography
ISBN: 9780762306220

Henry Rand Hatfield (1866-1945) was the first dean of the Chicago business school and the second dean of the Berkeley business school. He was an authority on early bookkeeping history. Drawing on the archives at the Northwestern University among others, this book presents a biographical study of a full-time accounting professor in a US university.

Understanding Mattessich and Ijiri

Understanding Mattessich and Ijiri
Author: Nohora Garcia
Publisher: Emerald Group Publishing
Total Pages: 286
Release: 2017-11-16
Genre: Business & Economics
ISBN: 1787148424

This book deals with current discussion of the classic works by two prominent authors on accounting, R. Mattessich and Y. Ijiri. Their antecedents, and the way in which each author came to construct his work, make up the central subject of this study.

Insights from Accounting History

Insights from Accounting History
Author: Stephen Zeff
Publisher: Routledge
Total Pages: 749
Release: 2010-06-10
Genre: Business & Economics
ISBN: 1136968415

Stephen Zeff has been a prolific researcher on the history of accounting and auditing in the twentieth century. He has written numerous papers on the history of standard setting and regulation, of accounting and auditing practice, of the accounting profession, of accounting thought, and of the intellectual contributions of major authors (such as Hatfield, Canning, Paton and MacNeal). This volume brings together the greatest hits of Zeff's academic career, including several articles that were published in out-of-the way places, for easier use by students and researchers of the field. In an introduction, Zeff discusses the evolution of his research interests and explains the factors led to the writing of the papers and their intended contribution to the literature. The book also includes a complete list of his publications.

The End of Accounting and the Path Forward for Investors and Managers

The End of Accounting and the Path Forward for Investors and Managers
Author: Baruch Lev
Publisher: John Wiley & Sons
Total Pages: 268
Release: 2016-06-14
Genre: Business & Economics
ISBN: 1119191084

An innovative new valuation framework with truly useful economic indicators The End of Accounting and the Path Forward for Investors and Managers shows how the ubiquitous financial reports have become useless in capital market decisions and lays out an actionable alternative. Based on a comprehensive, large-sample empirical analysis, this book reports financial documents' continuous deterioration in relevance to investors' decisions. An enlightening discussion details the reasons why accounting is losing relevance in today's market, backed by numerous examples with real-world impact. Beyond simply identifying the problem, this report offers a solution—the Value Creation Report—and demonstrates its utility in key industries. New indicators focus on strategy and execution to identify and evaluate a company's true value-creating resources for a more up-to-date approach to critical investment decision-making. While entire industries have come to rely on financial reports for vital information, these documents are flawed and insufficient when it comes to the way investors and lenders work in the current economic climate. This book demonstrates an alternative, giving you a new framework for more informed decision making. Discover a new, comprehensive system of economic indicators Focus on strategic, value-creating resources in company valuation Learn how traditional financial documents are quickly losing their utility Find a path forward with actionable, up-to-date information Major corporate decisions, such as restructuring and M&A, are predicated on financial indicators of profitability and asset/liabilities values. These documents move mountains, so what happens if they're based on faulty indicators that fail to show the true value of the company? The End of Accounting and the Path Forward for Investors and Managers shows you the reality and offers a new blueprint for more accurate valuation.

A History of Canadian Accounting Thought and Practice

A History of Canadian Accounting Thought and Practice
Author: George J. Murphy
Publisher: Routledge
Total Pages: 592
Release: 2020-09-04
Genre: Business & Economics
ISBN: 100016697X

This book, first published in 1993, focuses on the evolution of accounting institutions, practices and standard-setting in Canada. Canada’s federal system complicates the jurisdictional authority for accounting matters. The Canadian constitution empowers the ten provinces to regulate the training and certification of accountants, and each can incorporate organizations. A great deal of effort has been made by accounting bodies on jurisdictional coordination and disputes, and this book analyses how these systems have come to function in their present form.

The History of Accounting

The History of Accounting
Author: Michael Chatfield
Publisher: Taylor & Francis
Total Pages: 649
Release: 1996
Genre: Business & Economics
ISBN: 9780815308096

This encyclopedia's more than 400 entries focus on such subjects as publications in the field, institutional bodies, accounting and economic concepts and much more. It is aimed at the student, researcher or professional.

Accounting is an Evolved Economic Institution

Accounting is an Evolved Economic Institution
Author: Gregory B. Waymire
Publisher: Now Publishers Inc
Total Pages: 186
Release: 2008
Genre: Business & Economics
ISBN: 1601981600

Accounting is an Evolved Economic Institution summarizes accounting history over the past ten thousand years and can be used as a primer of accounting history.

Accounting for History in Marx's Capital

Accounting for History in Marx's Capital
Author: Robert Bryer
Publisher: Rowman & Littlefield
Total Pages: 439
Release: 2019-06-25
Genre: Business & Economics
ISBN: 1498551645

Accounting for History uses the accounting interpretation of Marx’s theories of history and value to explain and defend his prediction of the inevitability of socialism as the end of history. In addition to the technological and institutional development of advanced capitalism, Bryer argues that the key necessary conditions, are that workers see through capitalist ideology, understanding that Marx’s theory of value explains why the phenomenal forms appearing in capitalist accounts are distortions of the underlying social reality, and that demystified accounting is integral to his concept of socialism on Day One. To get to Day One, the book concludes, Marx left Marxists the tasks of critical accounting.